32 Power to exempt goods sold for export, etc.U.K.
In relation to goods which are intended—
(a)for despatch to a destination outside the United Kingdom and any designated country within the meaning of [F1section 21(5)(b) of the M1Weights and Measures Act 1963][F1section 24(2)(b) of the Weights and Measures Act 1985] or section 15(5)(b) of the M2Weights and Measures Act (Northern Ireland) 1967; or
(b)for use as stores within the meaning of the [F2Customs and Excise Management Act 1979] in a ship or aircraft on a voyage or flight to an eventual destination outside the United Kingdom; or
(c)for use by Her Majesty’s forces or by a visiting force within the meaning of any of the provisions of Part I of the M3Visiting Forces Act 1952; or
[F3(d)for industrial or constructional use within the meaning of the M4Weights and Measures Act 1963 or the M5Weights and Measures Act (Northern Ireland) 1967;]
[F3(d)for industrial use within the meaning of the Weights and Measures Act 1985 or for constructional use;]
section 1 of this Act shall apply as if there were omitted from the matters included in section 2(1) of this Act those specified in paragraph (a) thereof; and, if the Board of Trade by order specify any other of those matters for the purposes of this section with respect to any description of goods, the said section 1 shall apply, in relation to goods of that description which are intended for despatch to a destination outside the United Kingdom and such country (if any) as may be specified in the order, as if the matters so specified were also omitted from those included in the said section 2(1).
[F4(2)In this section “constructional use”, in relation to any goods, means the use of those goods in constructional work (or, if the goods are explosives within the meaning of the Explosives Acts 1875 and 1923, in mining, quarrying or demolition work) in the course of the carrying on of a business;]
Textual Amendments
F1Words beginning "section 24(2)(b)" substituted (E.W.S.) for words beginning "section 21(5)(b)" by Weights and Measures Act 1985 (c. 72, SIF 131), ss. 96(1), 97, Sch. 11 para. 21(2), Sch. 12 para. 4(1)(a)
F2Words substituted by Customs and Excise Management Act 1979 (c. 2, SIF 40:1), s. 177(1), Sch. 4 para. 12 Table Pt. I
F3S. 32(d) beginning "for industrial use within" substituted (E.W.S.) for s. 32(d) beginning "for industrial or constructional use" by Weights and Measures Act 1985 (c. 72, SIF 131), ss. 96(1), 97, Sch. 11 para. 21(2), Sch. 12 para. 4(1)(b)
F4S. 32(2) is inserted (E.W.S.) by Weights and Measures Act 1985 (c. 72, SIF 131), ss. 96(1), 97, Sch. 11 para. 21(2), Sch. 12 para. 4(2)
Marginal Citations